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Massachusetts Income Tax Calculator 2026 — Flat 5% Rate
Estimated Massachusetts state income tax at common income levels, combined federal + state burden, and the full Massachusetts tax bracket table — 2025 rates.
Reviewed for accuracy June 2026 by Gary Sing
State tax type
Flat 5%
State tax at $75k
$3,750
Federal tax at $75k
$8,114
Combined eff. rate $75k
15.8%
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Massachusetts income tax at common income levels — 2025
Single filer, 2025 federal standard deduction ($15,000). Federal tax uses 2025 IRS brackets.
| Income | Massachusetts state tax | State eff. rate | Federal tax | Total tax | Total eff. rate |
|---|---|---|---|---|---|
| $50,000 | $2,500 | 5.0% | $3,962 | $6,462 | 12.9% |
| $75,000 | $3,750 | 5.0% | $8,114 | $11,864 | 15.8% |
| $100,000 | $5,000 | 5.0% | $13,614 | $18,614 | 18.6% |
Single filer. Federal tax computed on gross income minus $15,000 standard deduction using 2025 IRS brackets. State tax estimates are approximate — consult a tax professional for exact liability. Does not include FICA (Social Security + Medicare), local taxes, or deductions beyond the standard deduction.
Massachusetts state income tax rate 2025
Flat rate: 5% on all taxable income
Massachusetts has a flat 5% income tax rate on most income. In 2023 Massachusetts added a 4% surtax on income over $1 million (the 'Millionaire Tax'), raising the effective top rate to 9% for high earners.
The Massachusetts Millionaire Tax (4% on income over $1M) was enacted by ballot initiative in 2022 and took effect January 2023.
| Income | State tax rate | Note |
|---|---|---|
| All taxable income | 5% | Applied to federal AGI |
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Massachusetts income tax — frequently asked questions
Does Massachusetts have a state income tax?
Yes. Massachusetts has a flat 5% income tax rate that applies to all taxable income.
What is the Massachusetts state income tax rate for 2025?
Massachusetts has a flat 5% state income tax rate for 2025. This rate applies to all taxable income.
How much Massachusetts state income tax do I owe on $75,000?
On a $75,000 gross income (single filer, 2025), estimated Massachusetts state income tax is approximately $3,750 (effective rate: 5.0%). Combined with federal income tax of approximately $8,114, total tax is about $11,864 — an overall effective rate of 15.8%.
What is the combined federal and Massachusetts state income tax at $100,000?
At $100,000 gross income (single filer, 2025 standard deductions): federal income tax is approximately $13,614, Massachusetts state income tax is $5,000, for a combined total of approximately $18,614 — an overall effective rate of 18.6%.
How does Massachusetts's income tax compare to other states?
Massachusetts's top rate of 5% places it among the lower-tax states nationally. The nine states with no income tax pay $0 in state income tax; the highest-tax states (California at 13.3%, Hawaii at 11%) have the largest state income tax burdens.